Top personal income tax rate: 0%
Top individual capital gains rate: 0%
Top corporate income tax rate: 0%
Top corporate capital gains rate: 0%
Gas tax: 14 cents
Wireless tax: 8 cents
Internet access tax: No
Along with zero income taxes and capital gains taxes, Wyoming boasts no death tax, "very low" gas and diesel taxes, an excellent ranking on highway cost effectiveness and the lowest electric utility costs in the country, the report says.